CLA-2-48:S:N1:234 877980
Mr. Robert Ambriano
Meadows Wye & Co., Inc.
2506 Forest Avenue
Staten Island, N.Y. 10303
RE: The tariff classification of replacement paperboard slip
cases, from Hong Kong.
Dear Mr. Ambriano:
In your letter dated Sept. 3, 1992, on behalf of your
client, Octopus Books Inc., you requested a tariff classification
ruling.
A sample was submitted, which will be retained for
reference. It is a paperboard rigid slip case designed to hold
one or more books of a series entitled "Kitchen Library",
published by Williams Sonoma, San Francisco, California.
The slip case measures approximately 8 3/4" x 9" x 2 1/2",
and is a five-sided container, being open (without a closure) on
the 6th side. It is printed on all exterior surfaces, and is
marked "Printed in Hong Kong" in appropriate proximity to the
U.S. address of the Williams Sonoma Company. (The marking is
taken to refer to the intended contents of the slip case.)
You propose classification for the slip case in HTS
subheading 4819.10.00, as a "carton, box or case of corrugated
paper or paperboard". As the sample is not made of corrugated
paper or paperboard, but of smooth, unitary, boxboard, we do not
concur.
The applicable subheading for the slip case will be
4819.50.4060, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Other (than certain enumerated)
packing containers, of paperboard. The rate of duty will be 5.3
percent.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport